Refund of Central Excise duty Excess payment of duty. Copy of invoices in original 4. Documents evidencing that duty has not been passed on to the buyer. Any other document in support of the refund claim.
A number of representations have been received from the stakeholders seeking resolution of various problems encountered in sanction of refund of IGST paid on exports of goods. The other main category of errors holding up the refunds in Inland Container Depots ICDs is related to either non-filing of Export General Manifest at the gateway port or information mismatch between local and gateway EGMs.
In Order to overcome this issue, the Shipping lines have been mandated to include the shipping bills originating from ICDs while filing the electronic EGMs at the gateway ports. This is causing an avoidable delay in processing of refund claims.
In order to ensure a hassle free processing of refund claims, the following steps may be ensured by the jurisdictional officers in ICDs: In cases, where there are errors either in the shipping bill or in the local EGM i. It has been observed that mis-match of information provided in local and gateway EGM mainly occurs because of i incorrect gateway port code in local EGM error Mii change in container for LCL cargo or mistakes committed while entering container number error Ciii incorrect count of containers error Niv mistakes in entering the nature of cargo — LCL or FCL error Tv the let export order is given in ICES after sailing date of the vessel error LICES has provision to correct all aforementioned errors.
The procedure to be followed for each type of error has been clearly delineated in the step by step guide issued by the Directorate of Systems for dealing with the errors.
In case of specific difficulties, the same may be taken with the errors.
In case of specified difficulties, the same may be taken up with Directorate of Systems. There is a shared responsibility between officers working at ICDs and gateway ports in ensuring an error free filing and integration of local and gateway EGMs.
The error-free filing and integration of EGMs is a pre-requisite for smooth processing of refunds. Difficulties if any should be brought to the notice of the Board.All others to file their claim with the jurisdictional Central Excise Division, including those not registered anywhere.
Hardly any refund-claims have been granted by the Service Tax / Central Excise Department anywhere in India so far. As per Rule 96 of the CGST Rules , the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once both the Export General Manifest (EGM) and valid return in Form GSTR-3 .
Under this method, the exporter has to pay excise duty, initially, and can claim refund of excise duty, after exportation of goods to countries except Nepal and Bhutan.
However this method involves blockage of finances as the procedure involves time for getting back refund of excise duty. Central Board of Excise and Customs GST Policy Wing. New Delhi, Dated the 15 th March, To, It is therefore clarified that insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not been envisaged in the law and should not be insisted upon.
As per Rule 96 of the CGST Rules , the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once both the Export General Manifest (EGM) and valid return in Form GSTR-3 or Form GSTR-3B, as the case may be has been filed.
In case refund for both goods and services filed, one refund for goods and one refund for services Value of goods cleared (whether Export or others) should match as per Excise Return Value of services should be as per Prescribed Application in Form A required to AC/DC, along with specified documents.